21ST CENTURY CYBER CHARTER SCHOOL: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- 21ST CENTURY CYBER CHARTER SCHOOL (EIN 23-3086998)
- Tax period
- 2022-07-01 to 2023-06-30
- Filed
- 2024-04-10
- IRS object ID
- 202441019349302109
- Schema version
- 2022v5.0
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-04-10T20:46:03-05:00 | ReturnTs |
| Tax Period End | 2023-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 232415973 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | HERBEIN COMPANY INC | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2763 CENTURY BOULEVARD | AddressLine1Txt |
| City | READING | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 19610 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnTypeCd |
| Tax Period Begin | 2022-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 233086998 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | 21ST CENTURY CYBER CHARTER SCHOOL | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | 21ST | BusinessNameControlTxt |
| Phone | 4848755400 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1245 WRIGHTS LANE | AddressLine1Txt |
| City | WEST CHESTER | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 19380 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | DR MATTHEW FLANNERY | PersonNm |
| Person Title | CEO | PersonTitleTxt |
| Phone | 4848755400 | PhoneNum |
| Signature | 2024-04-02 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | DR | PersonFirstNm |
| Person Last | MATTHEW FLANNERY | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | Yes (1) | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | LINDA S HIMEBACK CPA | PreparerPersonNm |
| PTIN | P00042618 | PTIN |
| Phone | 6103781175 | PhoneNum |
| Preparation | 2024-04-02 | PreparationDt |
Additional Filer Information AdditionalFilerInformation
Trusted Customer TrustedCustomerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Trusted Customer | 2 | TrustedCustomerCd |
| Authentication Assurance Level | AAL1 | AuthenticationAssuranceLevelCd |
| Identity Assurance Level | IAL1 | IdentityAssuranceLevelCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2022 | TaxYr |
| Build TS | 2023-04-26 12:10:37Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | DR MATTHEW FLANNERY | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1245 WRIGHTS LANE | AddressLine1Txt |
| City | WEST CHESTER | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 19380 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $24,170,920 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.21CCCS.ORG | WebsiteAddressTxt |
| Type Of Organization Other | Yes (X) | TypeOfOrganizationOtherInd |
| Other Organization Dsc | CHARTER SCHOOL | OtherOrganizationDsc |
| Formation | 2001 | FormationYr |
| Legal Domicile State | PA | LegalDomicileStateCd |
| Activity Or Mission | TO ENGAGE STUDENTS IN A HIGHLY MOTIVATIONAL, STUDENT- CENTERED EDUCATIONAL PROGRAM | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 7 | VotingMembersIndependentCnt |
| Total Employee | 191 | TotalEmployeeCnt |
| Total Volunteers | 7 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $480,569 | PYContributionsGrantsAmt |
| CY Contributions Grants | $374,252 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $25,882,715 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $21,787,049 | CYProgramServiceRevenueAmt |
| PY Investment Income | $9,443 | PYInvestmentIncomeAmt |
| CY Investment Income | -$988,978 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $26,372,727 | PYTotalRevenueAmt |
| CY Total Revenue | $21,172,323 | CYTotalRevenueAmt |
| PY Grants And Similar Paid | $0 | PYGrantsAndSimilarPaidAmt |
| CY Grants And Similar Paid | $0 | CYGrantsAndSimilarPaidAmt |
| PY Benefits Paid To Members | $0 | PYBenefitsPaidToMembersAmt |
| CY Benefits Paid To Members | $0 | CYBenefitsPaidToMembersAmt |
| PY Salaries Comp Emp Bnft Paid | $15,948,738 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $14,226,582 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $9,401,087 | PYOtherExpensesAmt |
| CY Other Expenses | $6,777,007 | CYOtherExpensesAmt |
| PY Total Expenses | $25,349,825 | PYTotalExpensesAmt |
| CY Total Expenses | $21,003,589 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,022,902 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $168,734 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $44,727,329 | TotalAssetsBOYAmt |
| Total Assets EOY | $42,594,881 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $37,227,127 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $34,925,945 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $7,500,202 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $7,668,936 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE 21ST CENTURY CYBER CHARTER SCHOOL MISSION IS TO FOSTER A STUDENT-CENTERED EXPERIENCE THAT INSPIRES AND EMPOWERS OUR LEARNERS THROUGH ENGAGING CURRICULUM FACILITATED BY SUPPORTIVE EDUCATORS TO DEVELOP THE WHOLE INDIVIDUAL. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $21,003,589 | ExpenseAmt |
| Revenue | $21,787,049 | RevenueAmt |
| Desc | 21ST CENTURY CYBER CHARTER SCHOOL (21CCCS) IS RECOGNIZED AS AN APPLE DISTINGUISHED SCHOOL. ONE OF PENNSYLVANIA'S PIONEER ONLINE SCHOOLS, 21CCCS SETS THE STANDARD FOR INDIVIDUALIZED LEARNING THROUGH ENGAGEMENT, MASTERY, AND CREATION. STUDENTS BECOME CONTRIBUTORS RATHER THAN CONSUMERS, USING TECHNOLOGY AS A CONDUIT FOR LEARNING AND EXPLORATION. TEACHERS AND STUDENTS ARE IMMERSED IN TECHNOLOGICAL ADVANCES THAT UTILIZIES FUTURE-READY SKILLS AND ENABLES ACADEMIC TEACHING AND LEARNING IN AN ENGAGING AND FLEXIBLE LEARNING ENVIRONMENT. HIGHLY TRAINED AND QUALIFED EDUCACTORS DEVELOP RELATIONSHIPS WITH FAMILIES THAT SET OUR STUDENTS ON A PATH TOWARD EDUCATIONAL SUCCESS WITH AN EYE TOWARDS THE FUTURE. THE 21CCCS CHARTER RENEWAL WAS APPROVED AND ISSUED IN FEBRUARY 2019 WITH A RENEWAL PERIOD OF 2019-2020 TO 2023-2024. | Desc |
| Total Program Service Expenses | $21,003,589 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | 0 | ScheduleBRequiredInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Donor Advised Fund | 0 | DonorAdvisedFundInd |
| Conservation Easements | 0 | ConservationEasementsInd |
| Collections Of Art | 0 | CollectionsOfArtInd |
| Credit Counseling | 0 | CreditCounselingInd |
| Donor Rstr Or Quasi Endowments | 0 | DonorRstrOrQuasiEndowmentsInd |
| Report Land Building Equipment | Yes (1) | ReportLandBuildingEquipmentInd |
| Report Investments Other Sec | 0 | ReportInvestmentsOtherSecInd |
| Report Program Related Invst | 0 | ReportProgramRelatedInvstInd |
| Report Other Assets | Yes (1) | ReportOtherAssetsInd |
| Report Other Liabilities | Yes (1) | ReportOtherLiabilitiesInd |
| Include FIN48 Footnote | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | ConsolidatedAuditFinclStmtInd |
| School Operating | Yes (1) | SchoolOperatingInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Foreign Activities | 0 | ForeignActivitiesInd |
| More Than5000 K To Org | 0 | MoreThan5000KToOrgInd |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividualsInd |
| Professional Fundraising | 0 | ProfessionalFundraisingInd |
| Fundraising Activities | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | ScheduleJRequiredInd |
| Tax Exempt Bonds | 0 | TaxExemptBondsInd |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| PY Excess Benefit Trans | 0 | PYExcessBenefitTransInd |
| Loan Outstanding | 0 | LoanOutstandingInd |
| Grant To Related Person | 0 | GrantToRelatedPersonInd |
| Business Rln With Org Mem | 0 | BusinessRlnWithOrgMemInd |
| Business Rln With Fam Mem | 0 | BusinessRlnWithFamMemInd |
| Business Rln With35 Ctrl Ent | 0 | BusinessRlnWith35CtrlEntInd |
| Deductible Non Cash Contri | 0 | DeductibleNonCashContriInd |
| Deductible Art Contribution | 0 | DeductibleArtContributionInd |
| Terminate Operations | 0 | TerminateOperationsInd |
| Partial Liquidation | 0 | PartialLiquidationInd |
| Disregarded Entity | 0 | DisregardedEntityInd |
| Related Entity | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 44 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 191 | EmployeeCnt |
| Employment Tax Returns Filed | Yes (1) | EmploymentTaxReturnsFiledInd |
| Unrelated Bus Incm Over Limit | 0 | UnrelatedBusIncmOverLimitInd |
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
| Taxable Party Notification | 0 | TaxablePartyNotificationInd |
| Nondeductible Contributions | 0 | NondeductibleContributionsInd |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributionsInd |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOfInd |
| Rcv Fnds To Pay Prsnl Bnft Cntrct | 0 | RcvFndsToPayPrsnlBnftCntrctInd |
| Pay Premiums Prsnl Bnft Cntrct | 0 | PayPremiumsPrsnlBnftCntrctInd |
| Indoor Tanning Services | 0 | IndoorTanningServicesInd |
| Subj To Tax Rmnrtn Ex Prcht Pymt | 0 | SubjToTaxRmnrtnExPrchtPymtInd |
| Subject To Excs Tax Net Invst Inc | 0 | SubjectToExcsTaxNetInvstIncInd |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 7 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | Yes (1) | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | 0 | MembersOrStockholdersInd |
| Election Of Board Members | 0 | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | Yes (1) | MinutesOfCommitteesInd |
| Officer Mailing Address | 0 | OfficerMailingAddressInd |
| Local Chapters | 0 | LocalChaptersInd |
| Form990 Provided To Gvrn Body | Yes (1) | Form990ProvidedToGvrnBodyInd |
| Conflict Of Interest Policy | Yes (1) | ConflictOfInterestPolicyInd |
| Annual Disclosure Covered Prsn | Yes (1) | AnnualDisclosureCoveredPrsnInd |
| Regular Monitoring Enfrc | Yes (1) | RegularMonitoringEnfrcInd |
| Whistleblower Policy | Yes (1) | WhistleblowerPolicyInd |
| Document Retention Policy | Yes (1) | DocumentRetentionPolicyInd |
| Compensation Process CEO | Yes (1) | CompensationProcessCEOInd |
| Compensation Process Other | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE ORGANIZATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 4848755400 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1245 WRIGHTS LANE | AddressLine1Txt |
| City | WEST CHESTER | CityNm |
| State Abbreviation | PA | StateAbbreviationCd |
| ZIP | 19380 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (14 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|
| PETER MANGO | |||||||
| CHAIRPERSON | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| ANDREA FOX | |||||||
| VICE CHAIRPERSON | 1.00 | Yes (X) | Yes (X) | $0 | $0 | $0 | |
| DR MICHELE ORNER | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| MOLLIE BURNETT | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DR GEORGE FIORE | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DR DUSTY BLAKEY | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DR ALAN FEGLEY | |||||||
| BOARD MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | ||
| DR MATTHEW FLANNERY | |||||||
| CEO | 37.50 | Yes (X) | $198,261 | $0 | $64,173 | ||
| LOREE MARCHESE | |||||||
| BUSINESS ADMINISTRATOR; TREASURER | 37.50 | Yes (X) | $164,010 | $0 | $50,196 | ||
| DR NANCY GIAGNACOVA | |||||||
| DIRECTOR OF SPECIAL EDUCATION | 37.50 | $167,309 | $0 | $51,401 | Yes (X) | ||
| BRIAN COTE | |||||||
| DIRECTOR OF CURRICULUM | 37.50 | $149,080 | $0 | $81,559 | Yes (X) | ||
| DR MONICA FRANK | |||||||
| HIGH SCHOOL PRINCIPAL | 37.50 | $144,206 | $0 | $79,876 | Yes (X) | ||
| MICHAEL MATZ | |||||||
| IT DIRECTOR | 37.50 | $133,364 | $0 | $39,322 | Yes (X) | ||
| ERIKA LAIDLAW | |||||||
| MIDDLE SCHOOL PRINCIPAL WC | 37.50 | $118,790 | $0 | $72,008 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,075,020 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $438,535 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 9 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| ARKADAS DIRECT LLC | |||||
| 303 W LANCASTER AVE STE 254 | WAYNE | PA | 19087 | ADVERTISING | $610,211 |
| CHESTER COUNTY INTERMEDIATE UNIT | |||||
| 455 BOOT ROAD | DOWNINGTOWN | PA | 19335 | EDUCATIONAL SERVICES | $331,588 |
| THERAPY SOURCE INC | |||||
| 5215 MILITIA HILL ROAD SUITE A | PLYMOUTH MEETING | PA | 19462 | SPECIAL EDUCATION SERVICES | $278,021 |
| MCKENNA SNYDER LLC | |||||
| 350 EAGLEVIEW BLVD | EXTON | PA | 19341 | LEGAL SERVICES | $158,017 |
| LEARNING POOL INC | |||||
| 1550 LARIMER STREET SUITE 785 | DENVER | CO | 80202 | EDUCATIONAL SERVICES | $107,909 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 6 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $374,252 | GovernmentGrantsAmt |
| Total Contributions | $374,252 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | INSTRUCTIONAL SERVICES FEES | Desc |
| Business | 611600 | BusinessCd |
| Total Revenue Column | $21,787,049 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $21,787,049 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $21,787,049 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $424,181 | TotalRevenueColumnAmt |
| Exclusion | $424,181 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $1,585,438 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $2,998,597 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -$1,413,159 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$1,413,159 | TotalRevenueColumnAmt |
| Exclusion | -$1,413,159 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $21,172,323 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $21,787,049 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | -$988,978 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $491,202 | TotalAmt |
| Program Services | $491,202 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,816,334 | TotalAmt |
| Program Services | $8,816,334 | ProgramServicesAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,825,449 | TotalAmt |
| Program Services | $2,825,449 | ProgramServicesAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,402,377 | TotalAmt |
| Program Services | $1,402,377 | ProgramServicesAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $691,220 | TotalAmt |
| Program Services | $691,220 | ProgramServicesAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,826 | TotalAmt |
| Program Services | $26,826 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt |
|---|---|---|
| INSTRUCTION | $2,665,997 | $2,665,997 |
| ADMINISTRATION & FINANC | $2,454,585 | $2,454,585 |
| OPERATION & MAINTENANCE | $1,016,416 | $1,016,416 |
| INSTRUCTIONAL STUDENT S | $553,317 | $553,317 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $59,866 | TotalAmt |
| Program Services | $59,866 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $21,003,589 | TotalAmt |
| Program Services | $21,003,589 | ProgramServicesAmt |
| Management And General | $0 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $42,783 | BOYAmt |
| EOY | $24,472 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,797,604 | BOYAmt |
| EOY | $24,246,836 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,672,419 | BOYAmt |
| EOY | $1,867,269 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $9,847 | BOYAmt |
| EOY | $15,218 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $12,378,235 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $3,441,417 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,580,164 | BOYAmt |
| EOY | $8,936,818 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $10,624,512 | BOYAmt |
| EOY | $7,504,268 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $44,727,329 | BOYAmt |
| EOY | $42,594,881 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,496,147 | BOYAmt |
| EOY | $2,216,144 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,085 | BOYAmt |
| EOY | $37,190 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $34,706,895 | BOYAmt |
| EOY | $32,672,611 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $37,227,127 | BOYAmt |
| EOY | $34,925,945 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Organization Follows FASB117 | Yes (X) | OrganizationFollowsFASB117Ind |
No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,500,202 | BOYAmt |
| EOY | $7,668,936 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $7,500,202 | BOYAmt |
| EOY | $7,668,936 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $44,727,329 | BOYAmt |
| EOY | $42,594,881 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | $168,734 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | OtherChangesInNetAssetsAmt |
| Method Of Accounting Accrual | Yes (X) | MethodOfAccountingAccrualInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | Yes (1) | AuditCommitteeInd |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequiredInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School | Yes (X) | SchoolInd |
Schedule D IRS990ScheduleD
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $10,226,797 | OtherCostOrOtherBasisAmt |
| Depreciation | $2,285,609 | DepreciationAmt |
| Book Value | $7,941,188 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,151,438 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,155,808 | DepreciationAmt |
| Book Value | $995,630 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $8,936,818 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (3 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| DEFERRED OUTFLOWS OF RESOURCES FOR PENSION | $6,288,658 |
| DEFERRED OUTFLOWS OF RESOURCES FOR OTHER POSTEMPLOYMENT BENEFITS | $596,971 |
| RIGHT-TO-USE LEASE ASSETS, NET ACCUMULATED AMORTIZATION | $618,639 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $7,504,268 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (6 entries)
| DescDesc | AmtAmt |
|---|---|
| COMPENSATED ABSENCES & OTHER POSTEMPLOYMENT BENEFITS | $2,027,998 |
| DEFERRED INFLOWS OF RESOURCES FOR OTHER POST EMPLOYMENT BENEFITS | $881,179 |
| DEFERRED INFLOWS OF RESOURCES FOR PENSION | $1,338,000 |
| NET PENSION LIABILITY | $27,965,000 |
| NONCURRENT LEASE LIABILITIES | $454,251 |
| NONCURRENT SUBSCRIPTION LIABILITIES | $6,183 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $32,672,611 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $21,172,323 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $21,172,323 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $21,172,323 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $21,003,589 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $21,003,589 | ExpensesSubtotalAmt |
| Expenses Not Rpt Fincl Stmt | $0 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $21,003,589 | TotalExpensesPerForm990Amt |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | Yes (1) | NondiscriminatoryPolicyStmtInd |
| Policy Stmt In Brochures Etc | Yes (1) | PolicyStmtInBrochuresEtcInd |
| Plcy Pblczd Via Broadcast Media | Yes (1) | PlcyPblczdViaBroadcastMediaInd |
| Maintain Racial Comp Recs | Yes (1) | MaintainRacialCompRecsInd |
| Maintain Scholarships Recs | Yes (1) | MaintainScholarshipsRecsInd |
| Maintain Cpy Of Brochures Etc | Yes (1) | MaintainCpyOfBrochuresEtcInd |
| Maintain Cpy Of All Sol | Yes (1) | MaintainCpyOfAllSolInd |
| Discriminate Race Stdnts Rghts | 0 | DiscriminateRaceStdntsRghtsInd |
| Discriminate Race Admiss Plcy | 0 | DiscriminateRaceAdmissPlcyInd |
| Discriminate Race Emplm Fculty | 0 | DiscriminateRaceEmplmFcultyInd |
| Discriminate Race Schs | 0 | DiscriminateRaceSchsInd |
| Discriminate Race Educ Plcy | 0 | DiscriminateRaceEducPlcyInd |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFcltsInd |
| Discriminate Race Athlt Prog | 0 | DiscriminateRaceAthltProgInd |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActyInd |
| Government Financial Aid Rcvd | 0 | GovernmentFinancialAidRcvdInd |
| Government Financial Aid Rvkd | 0 | GovernmentFinancialAidRvkdInd |
| Compliance With Rev Proc7550 | Yes (1) | ComplianceWithRevProc7550Ind |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE E, PART I, LINE 3 | FormAndLineReferenceDesc |
| Explanation | THE 21ST CENTURY CYBER SCHOOL WILL NOT DISCRIMINATE IN ITS ADMISSION POLICIES OR PRACTICES ON THE BASIS OF INTELLECTUAL ABILITY OR STATUS AS A PERSON WITH A DISABILITY. THE NATURE OF A CYBER SCHOOL ELIMINATES MOST OF THE PHYSICAL BARRIERS TO PARTICIPATION. THE STUDENT-CENTERED NATURE OF THE CURRICULUM WILL ACCOMMODATE LEARNING DIFFERENCES. | ExplanationTxt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (7 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| DR MATTHEW FLANNERY | ||||||||||||||
| CEO | $198,261 | $0 | $0 | $0 | $0 | $0 | $64,173 | $0 | $0 | $0 | $262,434 | $0 | $0 | $0 |
| BRIAN COTE | ||||||||||||||
| DIRECTOR OF CURRICULUM | $149,080 | $0 | $0 | $0 | $0 | $0 | $51,364 | $0 | $30,195 | $0 | $230,639 | $0 | $0 | $0 |
| DR MONICA FRANK | ||||||||||||||
| HIGH SCHOOL PRINCIPAL | $144,206 | $0 | $0 | $0 | $0 | $0 | $49,681 | $0 | $30,195 | $0 | $224,082 | $0 | $0 | $0 |
| DR NANCY GIAGNACOVA | ||||||||||||||
| DIRECTOR OF SPECIAL EDUCATION | $167,309 | $0 | $0 | $0 | $0 | $0 | $51,401 | $0 | $0 | $0 | $218,710 | $0 | $0 | $0 |
| LOREE MARCHESE | ||||||||||||||
| BUSINESS ADMINISTRATOR; TREASURER | $164,010 | $0 | $0 | $0 | $0 | $0 | $50,196 | $0 | $0 | $0 | $214,206 | $0 | $0 | $0 |
| ERIKA LAIDLAW | ||||||||||||||
| MIDDLE SCHOOL PRINCIPAL WC | $118,790 | $0 | $0 | $0 | $0 | $0 | $41,813 | $0 | $30,195 | $0 | $190,798 | $0 | $0 | $0 |
| MICHAEL MATZ | ||||||||||||||
| IT DIRECTOR | $133,364 | $0 | $0 | $0 | $0 | $0 | $39,322 | $0 | $0 | $0 | $172,686 | $0 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 4 | THE ORGANIZATION UPDATED ITS BYLAWS DURING THE FISCAL YEAR. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE BOARD OF DIRECTORS REVIEW ALL FINANCIAL STATEMENTS AND TAX RETURNS PRIOR TO SUBMISSION. |
| FORM 990, PART VI, SECTION B, LINE 12C | BOARD OF DIRECTORS MONITORS COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY ANNUALLY. |
| FORM 990, PART VI, SECTION B, LINE 15 | SALARIES FOR TOP MANAGEMENT POSITIONS HAVE BEEN CALCULATED BASED ON A BENCHMARK ANALYSIS OF SALARIES THAT ARE PAID FOR SIMILAR POSITIONS IN THE SURROUNDING SCHOOL DISTRICTS, SCHOOL DISTRICTS WITH A SIMILAR ENROLLMENT POPULATION/SIZE AND SALARIES FROM OTHER CHARTER, CYBER/CHARTER SCHOOLS. THE SALARIES ARE PUT FORWARD TO THE BOARD FOR APPROVAL. THE CEO'S POSITION IS A SEPARATE CONTRACT AND SALARY IS DIRECTLY NEGOTIATED WITH THE BOARD OF TRUSTEES. |
| FORM 990, PART VI, SECTION C, LINE 18 | DOCUMENTS ARE AVAILABLE UPON REQUEST. |
| FORM 990, PART VI, SECTION C, LINE 19 | 21ST CENTURY CYBER CHARTER SCHOOL COMPLIES WITH THE PUBLIC RIGHT TO KNOW LAW AND RESPONDS TO ALL WRITTEN REQUESTS TO THE OPEN RECORDS OFFICER AS PURSUANT TO SECTION 504 OF THE RIGHT-TO-KNOW LAW, 65 P.S. 67.101 ET SEQ. |
| FORM 990, PART VII, SECTION A AND B | PER THE BYLAWS, BOARD TRUSTEES SHALL INCLUDE EMPLOYEES OF A PENNSYLVANIA INTERMEDIATE UNIT. DURING THE FISCAL YEAR ENDED JUNE 30, 2023, THREE EMPLOYEES OF THE CHESTER COUNTY INTERMEDIATE UNIT (CCIU) SERVED ON THE ORGANIZATION'S BOARD. THE CCIU IS ONE OF THE ORGANIZATION'S LARGEST VENDORS PROVIDING EDUCATIONAL SERVICES AS DISCLOSED IN SECTION B. |